Final answer:
In the purchasing process, the receiving report is accessed by several departments, including the requesting department, accounts payable, and warehouse, but not typically by the cashier, whose role does not involve the review of goods received.
Step-by-step explanation:
In the purchasing process, the receiving report is a document that confirms the receipt of goods ordered by a company. It typically includes details like the date of receipt, the quantity and condition of the goods, and confirmation by the receiving party. This report is accessed by several departments within a company to perform their respective tasks. The requesting department needs it to confirm that the goods they requested have indeed been received. The accounts payable department uses it to match the goods received with the purchase order and the supplier's invoice before making payment. The warehouse staff use the report to update inventory records.
However, the cashier would not typically need access to the receiving report directly. The cashier's role is related to handling cash and carrying out transactions, which does not necessitate reviewing the details of goods received. Thus, option (C) cashier is the one that would generally not access the receiving report in the process of purchasing.